I took a teenager in for over a year. His mom and step-dad said that I can claim him on my taxes. The biological dad might try to, even though he did not care for him or pay child support for two years. I really don't care one way or the other if I claim him. The mom and step-dad are the legal guardians, but feel that it is only fair that I claim him. So, what do I need to do?
2006-10-28 20:10:17 · 5 answers · asked by cheerstoyou 2 in Business & Finance ➔ Taxes ➔ United States
According to the new tax law passed last year called the Uniform Definition of a Child or UDC, there are now two types of dependents, Qualifying Children and Qualifying Relatives. I won't get into all the gory details of each. I'll just tell you what you need to know for your particular situation.
Since you are not related to the teenager, the only way you can claim him is if he lives with you the whole year and you support over half of his expenses. 51 weeks in a year is not enough. He can be away temporarily (sleepovers at friends, school events), but his main home must be yours for the entire year.
If the previous paragraph is true, he is your qualifying relative and you can enter him as a dependent on your tax return, but only if he is NOT anyone's qualifying child. In order to be someone's qualifying child, he needs to live with a related person for at least 6 months. If you took him in, and he didn't live with his mother for at least 6 months, or live with his father for at least 6 months, or live with any other relative (on the list) for at least 6 months, then he isn't anybody’s qualifying child and, if the previous paragraph is true, you can claim his as a dependent regardless what the divorce paperwork says. They only way the mother can give up anything to the father is if she is the custodial parent. The definition of custodial parent (according to the IRS) is the one that was with the child for longer period of time and at least 6 months.
Hope this helps :)
2006-10-29 03:09:07 · answer #1 · answered by TaxMan 5 · 0⤊ 1⤋
tonalc1 gave you the correct IRS source. I will try to summarize the requirements. Under the situation you describe, the only way the biological father could legally claim the child would be if the mother (who appears to have legal custody) signed a form releasing the exemption to him.
To claim a dependency exemption for a qualifying relative, the following dependency tests must be met:
1. The member of household or relationship test,
2. The citizen or resident test,
3. The joint return test,
4. The gross income test, and
5. The support test.
Based on your question, it appears that test 1 has been met because he has lived with you the entire year as a member of your household. You did not provide enough information to determine it the other tests are met.
If you want to know how to actually claim him, assuming you can, simply list his name and SS# on your return the same as you would any other dependents.
2006-10-29 09:39:44 · answer #2 · answered by STEVEN F 7 · 1⤊ 0⤋
Here's the IRS info:
http://www.irs.gov/taxtopics/tc354.html
2006-10-29 02:19:37 · answer #3 · answered by Anonymous · 0⤊ 0⤋
Check the yes box that asks do you have any dependants.
2006-10-29 07:13:35 · answer #4 · answered by Zelda 6 · 0⤊ 2⤋
you can claim if the parents write a letter giving you permission to do so...
2006-10-29 02:21:10 · answer #5 · answered by walterknowsall 5 · 0⤊ 2⤋